(5) IRM 1.2.61.2.2 - DO WI 1-5-1, Reimbursement for Actual Expenses - Deleted subsection; DO WI 1-5-1 has been rescinded because
DO WI 1-5-1 authority level does not align with level in Servicewide DO 1-5. Subsequent subsections have been renumbered based
on deletion.

(7) IRM 1.2.61.2.3 - DO WI 1-13-1, Furnishing Special Statistical Studies, Compilations, Return and Return Information, Training
and Training Aids - Replaced Chief, Operations Planning & Analysis with Chief, Program Management Office because the name
of the office has changed; deleted Director, Planning, Research and Analysis; added Director, Research and Analysis; and updated
Source of Authority to Servicewide Delegation Order 1-13.

(9) IRM 1.2.61.2.6 - DO WI 1-23-2, Order of Succession and Designation to Act as Commissioner, Wage and Investment Division
- Removed Director, Electronic Tax Administration and Refundable Credits; added Director, Return Integrity and Correspondence
Services and Director, Office of Program Coordination and Integration; and updated Source of Authority to Servicewide Delegation
Order 1-23 and 1-2.

(10) IRM 1.2.61.2.8 - DO WI 1-35-1, Authority to Use Non-contract Air Carriers - Corrected authority title to coincide with
Servicewide delegation order title.

(11) IRM 1.2.61.2.10 - DO WI 4-37-1 - Recordkeeping Requirement - Deleted subsection; DO WI 4-37-1 has been rescinded because
DO WI 4-37-1 does not align with level of authority Servicewide DO 4-37. Subsequent subsections have been renumbered based
on deletion.

(12) IRM 1.2.61.2.11 - DO WI 4-38-1 - To designate Qualified General Assistance Programs described in IRC 51 (d) (6) - Deleted
subsection; DO WI 4-38-1 has been rescinded because DO WI 4-38-1 does not align with level of authority in Servicewide DO
4-38. Subsequent subsections have been renumbered based on deletion.

(13) IRM 1.2.61.2.9 - DO WI 6-1-1, Authority to Create and Abolish Positions - Removed Director, Electronic Tax Administration
and Refundable Credits and Director, Planning, Research and Analysis; added Director, Research and Analysis, Director, Return
Integrity and Correspondence Services, and Director, Officer of Program Coordination and Integration; and changed Director,
EEO and Diversity to Director, Equity, Diversity and Inclusion.

(14) IRM 1.2.61.2.11 - DO WI 6-6-1, To Propose or Effect Adverse/Disciplinary and Other Actions - Paragraph (3) - Added "must
be at least three (3) supervisory levels above individual for whom action is proposed"
to clarify the authority level and ensure it coincides with the Servicewide Delegation Order. Paragraph (5) - Added "admonishments"
. The authority for admonishments should be at two supervisory levels above individual for whom the action is proposed.
Paragraphs (8), (9) and (10) - Deleted. These paragraphs were related to proposing and/or effecting admonishments, and the
level of authority was delegated incorrectly to managers.

(21) IRM 1.2.61.2.25 - DO WI 11-5-1, Seal of the Office of the Internal Revenue Service and Certification to the Authenticity
of Official Documents - Deleted subsection; DO WI 11-5-1 has been rescinded because DO WI 11-5-1 did not coincide with Servicewide
DO 11-5.

(22) IRM 1.2.61.2.26 DO WI 25-2-1, Authority to Execute Consents Fixing the Period of Limitations on Assessment or Collection
under Provisions of the 1939, 1954 and 1986 Internal Revenue Codes - Deleted subsection; DO WI 25-2-1 has been rescinded because
DO WI 25-2-1 did not coincide with Servicewide DO 25-2.

(27) IRM 1.2.61.3.4 - DO WI 11-5-1, Seal of the Office of the Internal Revenue Service and Certification to the Authenticity
of Official Documents - Added subsection to rescind DO WI 11-5-1, and renumbered remaining subsections.

(28) IRM 1.2.61.3.6 - DO WI 25-2-1, Authority to Execute Consents Fixing the Period of Limitations on Assessment Or Collection
under Provisions of the 1939, 1954 and 1986 Internal Revenue Codes - Added subsection to rescind DO WI 25-2-1, and renumbered
remaining subsections.

Effect on Other Documents

IRM 1.2.61, Division Delegation of Authorities for Wage and Investment, dated February 1, 2011, is superseded.

Audience

All Wage and Investment organizations

Effective Date

1.2.61.1
(09-27-2013)Introduction

This IRM contains delegation orders (DO) for the Wage and Investment (W&I) Division. Distribution of this IRM should include
all persons with a need for any of the authorities or information in this section. All approved W&I Division Delegation Orders
are listed in numerical order. Rescinded Division Delegation Orders for W&I are retained in this IRM for documentation and
audit purposes and follow current delegation orders.

Division Delegation Orders should be issued only at the Operating Division (Headquarters) level. Questions about current delegation orders, including revisions or issuance
of new division delegation orders, should be directed to the W&I Internal Management Document (IMD) Team.

Information on Servicewide Delegations of Authority can be found in IRM 1.2.40 through IRM 1.2.54, Servicewide Policies and Procedures, Delegation Orders. Additional information on the delegation order process can be found in IRM 1.11.4, Delegation Orders.

Authority should be delegated directly to the lowest level expected to take final action. Doing so eliminates the need to
issue redelegations of authority to heads of office. Delegating authority to the lowest level for action means that: Every intervening supervisory position above the lowest level, including the Commissioner, has the same authority.

Management levels are arranged from the lowest level to the highest level. This IRM will use the general management level
terms and their definitions are as follows:

Term

Definition

Examples

First Level Manager

A manager who only has employees reporting to him/her; no other managers report to this manager

1.2.61.2
(01-01-2010)Current W&I Division Delegations of Authority

Current W&I Division Delegation Orders are listed in numerical sequence. W&I Division Delegation Orders, approved after this
IRM revision, can be found at http://www.irs.gov/uac/Recently-Approved-Division-Function-Delegation-Orders; all documents
are maintained on the website until the next IRM revision.

Authority: To authorize or approve allowable expenses for transfers and appointment to a new official station under 5 USC Chapter 57,
Subchapter II, CFR Chapter 302, and Service travel and relocation guidance.

Delegated to:

Business Modernization Executive

Director, Compliance

Director, Customer Account Services

Director, Customer Assistance, Relationships and Education

Director, Return Integrity and Correspondence Services

Director, Office of Program Coordination and Integration

Director, Strategy and Finance

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 1-3.

To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed
and ratified. This order supersedes any prior redelegation of the authority contained in paragraph (3) above.

Authority: To authorize the attendance of employees at meetings of scientific or professional societies; municipal, state, federal,
or international organizations; Congress; and law enforcement or other groups.

Delegated to:

Business Modernization Executive

Director, Communications and Liaison

Director, Compliance

Director, Customer Account Services

Director, Customer Assistance, Relationships and Education

Director, Equity, Diversity and Inclusion

Director, Office of Program Coordination and Integration

Director, Return Integrity and Correspondence Services

Director, Strategy and Finance

Redelegation: This authority may not be redelegated.

Authority: To authorize or approve attendance of employees at meetings held by employee groups, organizations or associations.

Delegated to:

Business Modernization Executive

Director, Communications and Liaison

Director, Compliance

Director, Customer Account Services

Director, Customer Assistance, Relationships and Education

Director, Equity, Diversity and Inclusion

Director, Office of Program Coordination and Integration

Director, Return Integrity and Correspondence Services

Director, Strategy and Finance

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 1-7.

To the extent that authority previously exercised consistent with this order may require ratification, it is hereby affirmed
and ratified.

To Grant Case by Case Exemptions to the Financial Conflict of Interest Provision in 18 USC 208

Authority: To make written determinations under 18 USC 208 that financial interests of employees under their supervision and control
are not so substantial as to be deemed likely to affect the integrity of the services which the Government may expect from
such employees if they participate personally and substantially in a matter in which they have a financial interest.

Delegated to: All Executives

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 1-21.

To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed
and ratified.

Order of Succession and Designation to Act as Commissioner, Wage and Investment Division

Authority: To act and perform the functions of the Commissioner of the Wage and Investment Division of the Internal Revenue Service
in the absence of the Division Commissioner due to an enemy attack on the United States, disability, or other emergency, thus
ensuring the continuity of the functions of the office.

Delegated to:

Deputy Commissioner

Business Modernization Executive

Director, Customer Account Services

Director, Customer Assistance, Relationships and Education

Director, Compliance

Director, Office of Program Coordination and Integration

Director, Return Integrity and Correspondence Services

Director, Strategy and Finance

Redelegation: In the absence of these officials, the authority is redelegated as follows:

Director, Accounts Management

Source of Authority: Servicewide Delegation Order 1-23 and Servicewide Delegation Order 1-2.

To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed
and ratified.

Authority: To direct official travel and approve advances and travel vouchers for reimbursement of expenses, including non-workday travel,
under the Federal Travel Regulation and Treasury and Service travel and relocation guidance.

Delegated to: First Level Managers

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 1-30.

To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed
and ratified.

Authority: To approve the use of non-contract air carriers rather than contract air carriers between city-pairs when justified under
the circumstances in 41 CFR Part 301 and Treasury and Service travel and relocation guidance.

Delegated to:

Deputy Directors

Assistant Directors

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 1-35.

To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed
and ratified.

Authority: To create and abolish positions. The abolishment of a position is defined as the actual termination of the position, with
the duties eliminated entirely or combined with the duties of another position or positions. As a general rule, this authority
is already granted to Directors in the line of authority above the positions listed below.

Delegated to:

Business Modernization Executive

Director, Communications and Liaison

Director, Equity, Diversity and Inclusion

Director, Human Capital Office

Director, Office of Program Coordination and Integration

Director, Research and Analysis

Director, Return Integrity and Correspondence Services

Directors, Field Accounts Management

Directors, Field Compliance Services

Directors, Field Submission Processing

Area Directors, Field Assistance

Area Directors, Stakeholder Partnerships, Education and Communication

Director, Publishing

Director, Tax Forms and Publications

Chief, National Distribution Center

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 6-1.

To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed
and ratified.

Authorization to Engage in Outside Employment, Business, and Other Activities

Authority: To approve or disapprove the acquisition or retention of direct or indirect interests in the manufacture of tobacco, snuff,
or cigarettes, firearms, ammunition, or explosives, or in the production, rectification, or redistillation of distilled spirits,
or in the production of fermented liquors, by employees under their supervision and control.

Delegated to: All Executives

Redelegation: This authority may not be redelegated.

Authority: To approve or disapprove requests from employees under their supervision and control, to engage in outside employment, business,
and other activities.

Delegated to: Third Level Managers

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 6-4.

To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed
and ratified.

Note:

The authorities herein include proposal of adverse actions (removals, reductions in grade or pay, suspensions of more than
14 calendar days, furloughs without pay) and actions based on unacceptable performance (removals, reductions in grade).

Authority: Effect adverse actions and an action based on unacceptable performance.

Delegated to: All Executives to whom a subordinate manager has proposed an action; must be at least three (3) supervisory levels above
individual for whom the action is proposed.

Redelegation: This authority may not be redelegated.

Authority: Propose and/or effect suspensions of 14 calendar days or less, written reprimands, admonishments, warning letters and letters
of caution, closed without action and clearance letters, and suitability determinations.

Delegated to: Two supervisory levels above the employee for whom the action is proposed and/or effected.

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 6-6.

To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed
and ratified.

Authority to Approve Personnel Actions for Corrective Actions Including Retroactive Promotion and Retroactive Back Pay

Authority: To approve actions for corrective actions for employees including retroactive promotions and retroactive back pay with documented
approval to associate with the corresponding SF-52, Request for Personnel Action, and/or SF-50, Notification of Personnel
Action.

Delegated to: HCO Employment Branch Chiefs

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 6-6.

To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed
and ratified.

Authority: To prescribe the official hours of duty and, when necessitated by operating requirements, establish an administrative workweek
of five, 8 hour, days other than Monday through Friday for individual employees or groups of employees whose services are
required on Saturday and/or Sunday in accordance with applicable statutes, executive orders, regulations and policies.

Delegated to: First Level Managers

Redelegation: This authority may not be redelegated.

Authority: To establish tours of duty for educational purposes in accordance with applicable statutes, executive orders, regulations
and policies.

Delegated to:

Operations/Branch Managers or equivalent

Customer Assistance, Relationships and Education Territory Managers

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 6-11.

To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed
and ratified.

Authority: To approve leave including approval of the correction of administrative errors and determination that a period of sickness
or injury interfered with the use of scheduled annual leave, charge absence without leave for unauthorized absences, and authorize
brief absences from duty without charge to leave or loss of pay, for individual employees under their supervision and control
in accordance with applicable statutes, executive orders, regulations and policies.

Delegated to: All Managers

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 6-12.

To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed
and ratified.

Authority: To order or approve the performance of paid overtime duty and the performance of work on holidays by employees under their
supervision and control, provided funds are available for such duty; and order or approve the performance of overtime duty
by employees under their supervision and control for which compensatory time off will be granted in lieu of overtime pay in
accordance with applicable statutes, executive orders, regulations and policies.

Delegated to: Second Level Managers

Redelegation: This authority may not be redelegated.

Source of Authority: Servicewide Delegation Order 6-14.

To the extent that authority previously exercised consistent with the order may require ratification, it is hereby affirmed
and ratified.

1.2.61.3
(09-27-2013)Rescinded W&I Division Delegations of Authority

W&I Rescinded Division Delegation Orders approved after this revision of the IRM can be found at: http://www.irs.gov/uac/Recently-Approved-Division-Function-Delegation-Orders;
all documents are maintained on the web site until the next IRM revision.

This Division Delegation Order (DO) has been rescinded. Division DO WI 1-5-1 granted authority to authorize reimbursement
for subsistence on an actual expense basis under circumstances and conditions permitted by the Federal Travel Regulation and
Service travel and relocation guidance, to first level managers, and the DO does not coincide with Servicewide DO 1-5, which
grants the authority to first level executives and does not allow the authority to be redelegated. Therefore, Division DO
WI 1-5-1 is not longer valid.

Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.3.2
(07-25-2013)W&I Delegation Order WI 4-37-1

Record Keeping Requirement

This Division Delegation Order (DO) has been rescinded. Division DO WI 4-37-1, granted authority to require any person, by
notice served them to keep records reflecting whether or not the person is liable for tax, to Field Assistance Group Managers
and does not coincide with Servicewide DO 4-37, which grants the authority to Reporting Compliance Managers (Wage & Investment)
and does not allow for redelegation. Therefore, Division DO WI 4-37-1 is no longer valid.

Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.3.3
(03-25-2013)W&I Delegation Order WI 4-38-1

To designate Qualified General Assistance Programs described in IRC 51 (d) (6)

This Division Delegation Order (DO)is rescinded. The Servicewide source of authority, 4-38, To designate Qualified General
Assistance Programs described in IRC 51 (d) (6) has been revoked.

Rationale: The authority on which Servicewide Delegation Order 4-38 was founded, Section 51 (d) (6) of the Internal Revenue Code, no
longer includes a provision for a General Assistance Program Determination. The organizations confirm that there are no longer
any active cases related to the order; therefore, the Division delegation order is obsolete.

Signed, Peggy Bogadi, Commissioner, Wage and Investment Division.

1.2.61.3.4
(07-25-2013)W&I Delegation Order WI 11-5-1

Seal of the Office of the Internal Revenue Service and Certification to the Authenticity of Official Documents

This Division Delegation Order (DO) has been rescinded. Division DO WI 11-5-1 granted the authority to affix the official
seal of the Internal Revenue Service to any certificate or attestation required to be made in authentication of originals
and copies of books, records, papers, writings and documents of the Internal Revenue Service in the custody of the Commissioner
of Internal Revenue as described in paragraph (2) of Servicewide DO 11-5, to Accounting Operations Managers, Submission Processing
and Operations Managers, Field Compliance Services. Division DO WI 11-5-1 does not coincide with Servicewide DO 11-5, which
grants the authority to Field Directors, Submission Processing and Directors, Campus Compliance Operations, and the Servicewide
DO does not allow the authority to be redelegated. Therefore, Division DO WI 11-5-1 is no longer valid.

Settlement of Tort Claims; Claims Under the Small Claims Act, and Claims Made by an Employee of the Internal Revenue Service
for Damages to or Loss of Personal Property Incident to Service

This Division Delegation Order has been rescinded. The authority delegated to the employees identified in former Delegation
Order 23-WI is superseded by Delegation Order 1-4 (formerly DO-23, Rev. 15). In accordance with this revised Delegation Order, authority for the Settlement of Tort Claims; Claims Under the Small Claims
Act, and Claims Made by an Employee of the Internal Revenue Service for Damaged or Loss of Personal Property Incident to Service
cannot be delegated lower than second level supervisors, GS-13 or above, and first level supervisors, GS-10 and above, and
may not be redelegated.

Authority to Execute Consents Fixing the Period of Limitations on Assessment or Collection under Provisions of the 1939, 1954,
and 1986 Internal Revenue Codes

This Division Delegation Order (DO) has been rescinded. Division DO 25-2-1 granted the following authorities:

Execute Consents fixing the period of limitations on assessment or collection under provisions of the 1939, 1954 and 1986
Internal Revenue Codes

Sign all consents fixing the period of limitations on assessment or collection, pursuant to authority vested in the Commissioner
of Internal Revenue

Division DO WI 25-2-1 granted these authorities to "Group Manager"
level, and does not coincide with Servicewide DO 25-2, which grants authority at the "Department Manager"
level and does not allow the authority to be redelegated. Therefore, Division DO WI 25-2-1 is no longer Valid.

This Division Delegation Order (DO) has been rescinded. The authority delegated to employees identified in former Delegation
Order 77-WI is superseded by Delegation Order 4-8 (formerly DO-77, Rev. 28). In accordance with this revised Delegation Order, authority to Issue or Execute Agreement to Rescind Notice of Deficiency
cannot be delegated to Campus Directors or Territory Managers, and may not be redelegated.

This Division Delegation Order has been rescinded. The authority delegated to the employees identified in former Delegation
Order 189-WI is superseded by Delegation Order 189 (subsequently renumbered; now Delegation Order 1-22). In accordance with this revised Delegation Order, authority to Authorize Travel Not at Government Expense cannot be delegated
outside of the Chief Counsel function.

Levy on Property in the Hands of a Third Party (not to include Form 668-B)

This Division Delegation Order has been rescinded. The Servicewide source of authority, Delegation Order 191, Levy on Property
in the Hands of a Third Party, is superseded by Servicewide Delegation Order 5-3 with the same title. This delegation order
grants the necessary authority to the lowest level eliminating the need for a Division Delegation Order.

Approve the Use of Cash to Purchase Official Passenger Transportation Services Exceeding $500

This Division Delegation Order is rescinded. The authority delegated to Headquarters Second Level Managers and Territory Managers
in WI 192-1 is superseded by Delegation Order 1-40 (formerly Delegation Order 192). In accordance with the new Delegation
Order, approval of Non-Emergency and Emergency Common Carrier Purchases Over $100 cannot be redelegated below the level of
the Deputy Commissioner, Wage and Investment.